Motivation Tools in Service Industry

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Motivation and Compensation

Performance Management

Author: Ivana hov

Finann management, May 2009

This material is part of a series of articles focused on performancemanagement where Deloitte experts introduce individual

components of the integrated performance management system in

companies. This article deals with motivation and compensation.

The cornerstone of a companys success is a well-defined and implemented corporate strategy which the wholecompany lives. Those living the strategy are individuals, individual human beings. If employees do not feel closelyconnected to the strategys values and direction and motivated to fulfil the companys designated goals, the company

is not likely to successfully reach its goals. (For ease of use, employees in this article shall mean all persons workingin a company and influencing the attainment of its goals, i.e., all employees from senior management to ordinaryemployees, temporary workers, self-employed persons, sub-contractors and others.)

Through the performance management system, the performance expected ofemployees is given a concrete shape.Employees help to achieve the companys goals by performing assigned jobs. If the company has an integratedcompany-wide performance management system in place, employee performance is no longer a nebulous conceptbut rather a set of clearly defined expectations (goals) to be met by an employee in a given position. To determine theexpectations, the companys strategic goals are broken down in detail to the level of ordinary employees.Employees then seek motivation to meet the designated goals in which the company is able to help them by settingattainable conditions and measures. Hence, the performance of employees corresponds to how the work andrewards (both financial and non-financial) meet the employees needs.

What kind of motivation works well?Motivation and motivational tools available to companies are of a financial and non-financial nature.Motivation can also be negative or positive. At first glance it could seem, indeed, that financial motivation, i.e.,financial rewards for employees performance, is the right driver of employee performance and that the higher thefinancial reward, the higher the work commitment and employees performance. Yet, the results of surveys andexperiments have shown for years that this is not always the case. Financial motivation is meaningful to employeesonly to a certain extent; once the motivation reaches a certain amount, it no longer influences the employee. This isnot a suggestion that companies should disregard the financial remuneration of employees. A well thought out andfair compensation system aligned with success in fulfilling the designated goals (as described below) is the basis ofsocial peace in the company and surely motivates employees to deliver the required performance.However, attention should also be paid to non-financial motivational tools. The harder it is to define and grasp thesetools the more significant a role they play in motivating employees. In broad terms, they can be included undercorporate culture. Why does an employee who gets two comparable job offers with identical financial compensationprefer one offer over the other? The reason is often the corporate culture which the employee expects in the

company of his or her choice.

Who is expected to take care of employees motivation in the company?It is of course the HR function. The HR function is expected to cooperate actively in promoting the integratedperformance management system, know the employee population and provide ideas and tools to motivate them. TheHR function is also expected to act as a sponsor in creating the financial compensation system and provide input inmaking strategic decisions. However, there is a BUT! Indeed, the HR function can be expected to set rules, haveknowledge and provide support, yet non-financial motivation is the responsibility of management, namely seniormanagement and line management. Management is genuinely wrong to think that except for direct assignment of


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tasks to employees, which is ensured by the management, the HR function can take care of and be responsible for allother reactions of employees at work and associated with work.

Financial Compensation SystemCompanies with an integrated performance management system in place have their employee compensation alignedwith success in fulfilling the goals of the company and often also the goals of the team and the individual. Employeescompensation mirrors the employees skills, capabilities and knowledge, i.e., competencies, and the employees long-term and short-term performance. Each employees quality is reflected in acertain component of the employeescompensation as illustrated in Figure 1.

Figure 1: Relationship between the employee and the wage the employee receives

The proportion of individual wage components of the employees total rewards differs based on the type of job andjob description; similarly, the type of goals of individual employees differs depending on their position in thecompanys hierarchy. Generally, the higher the employee is positioned in the organisational structure, the higher theproportion of strategic goals in the overall structure of the employees goals and the greater the share of the variablewage component in the employees total rewards.The method for translating success in fulfilling his/her goals into the amount of the employees compensationincluding the specific proportion of individual components of the employees income is derived from a detailedconsideration of the industry where the company operates, the competitive environment, the company s strategy andthe applicable HR strategy.Hence, the transfer bridges between success in fulfilling goals and the amount of reward can rank from moderate toaggressive and can be used to regulate and influence the employees behaviour in meeting the goals, see Figure 2.

Figure 2: Interrelationship of performance and rewards


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The horizontal and vertical axes illustrate the percentage success in fulfilling the goals and the amount of the reward,respectively.Rewards can often be paid only when a certain value in fulfilling goals is reached, i.e., when knock out criteria aremet. The knock out criteria for the payment of rewards of all employees is usually established at the company-widelevel. Once the company achieves its main, usually financial goals, only then can the rewards of individual employeesbe considered. Under step 2, the knock out criteria are applied to the individual performance of employees. Under aninterim step, the knock out criteria can be established for the performance of individual organisational departments orteams.

Once the fulfilment of goals reaches a certain level, the higher value of goal fulfilment is no longer translated intoa higher reward, ie a reward cap. The reward cap should protect the company against excessive fulfilment of goalswhich might not be covered by a proportionally higher amount of financial funds, for example, in the case ofqualitative goals. If the planning process and goals are established correctly in the company, its employees should

not exceed their goals by tens of percents. Such a situation rather points to incorrectly established goals of theemployee rather than to his or her excessive success.

Non-financial MotivationAs mentioned above, while the non-financial motivation of employees is less tangible, it is very important. Non-financial motivation is defined by corporate culture and corporate values.It begins with direct and open communication and atmosphere across the company and continues with providingconstructive feed back to employees and adopting a personalised approach where possible.Non-financial motivation includes basic company values such as ethical approach, loyalty, empathy, courage,leadership and team spirit.Non-financial motivation runs through the whole process of goals setting and evaluation. It allows and even expectsthe employees to take part in establishing their own goals. This is the counsellors approach to the official andongoing employee evaluation.Other non-financial motivation drivers of employees which the company and management can use include: power

decision-making opportunities responsibility; self-fulfilment opportunities; strong and clear vision of the company;relationships in the group; certainty; recognition praise; feed-back; and respect relationship to authority. It is therole of managers, in line with the principles of the personalised approach to employee performance management,who are in day-to-day contact with their subordinates, to recognise, assisted by HR, the main motivation drivers oftheir subordinates.However, non-financial motivation is not only about approaching employees fairly.Non-financial motivation drivers also include things like having attractive and diverse work, ongoing learning, takingpart in corporate development and enjoying opportunities for career and/or professional growth. However, the latter ison the edge of the financial motivation drivers because, for example, while MBA studies can be attractive non-financial motivation for employees, they incur rather significant costs for the company, and thus, are consideredfinancial motivation from the companys perspective.


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In this context it is good to know that the generation currently entering the labour market the so called generation Y,is largely interested in the opportunities of developing their professional skills and career.

Benefits of the Integrated Performance Management System for HRThe performance management system can be considered, without exaggeration, as the key HR process.Many other areas and processes of human resources management benefit from the outputs provided by a well-established performance management system. Regular employee evaluation and monitoring, for example, enableidentifying an above-average performing talent and developing the talent management programme. Clearlydesignated expectations from individual employees allow easier definition of the required employee educationalactivities and employee educational system.

ConclusionWhile the accounting theory sees employees as costs, they actually are one of a companys most important assetsand should be treated as such and in line with the accounting theory, i.e., developed and improved or at leastmaintained. The last issue of the Performance Management System series will deal with IT support for performancemanagement.

The previous issues were focused on creating and implementing the strategy and translating it to the performancesystem. Attention was paid to the method of defining and evaluating strategic goals and short-term goals establishedunder the budget and plan as well as to the establishing of the economic structure so as to monitor the differences

between the plan and reality and transforming this data into information for managerial decision making andmanagement. The last article was focused on the establishment, measurement and systematic improvement ofprocesses using performance indicators.

DeloitteFrom Wikipedia, the free encyclopedia

Deloitte Touche Tohmatsu Limited

Type UK private company, limited by guarantee

Industry Professional services

Founded London, England,U. K.(1845)

Founder(s) William Welch Deloitte

Headquarters 30 Rockefeller Plaza,

New York City, New York,U. S.

Area served Worldwide
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Key people Stephen Almond (Chairman)

Barry Salzberg (CEO)[1]

Services Assurance

Tax Advisory

Consulting

Financial Advisory

Enterprise Risk

Other

Revenue US$34 billion (2012)

Employees 193,000 (2012)

Website Deloitte.com/global

Deloitte Touche Tohmatsu Limited/dlt/, commonly referred to as Deloitte, is one of theBig

Fourprofessional services firms along withPricewaterhouseCoopers(PwC),Ernst & Young, andKPMG.

Deloitte is the largestprofessional services networkin the world by revenue and by the number of

professionals. Deloitte providesaudit,tax,consulting,enterprise riskandfinancial advisoryservices with more

than 200,000 professionals in over 150 countries.[2]InFY2012-13, it earned a record $32.4 billion USD in

revenues.[3]

In 2012, it was reported that in the UK, Deloitte had the largest number of clients amongst FTSE

250companies.[4]

Its global headquarters is located inNew York City, United States.[5]

Contents

[hide]

1 History

o 1.1 Early history

o 1.2 Recent history

2 Global structure

3 Name and branding
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4 Services

5 Staff

6 Criticisms

7 Sponsorship

8 Notable current and former employees

o 8.1 Business

o 8.2 Politics and public service

9 See also

10 References

11 External links

History[edit]

Early history[edit]

Offices in Los Angeles

In 1845William Welch Deloitteopened an office in Basinghall Street in London. Deloitte was the first person to

be appointed an independent auditor of a public company, namely theGreat Western Railway.[6]He went on to

open an office inNew Yorkin 1880.[6]

In 1896Charles Waldo HaskinsandElijah Watt Sellsformed Haskins & Sells in New York.[6]It was later

described as "the first major auditing firm in [the] country to be established by American rather than British

accountants."[7]
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In 1898George Toucheestablished an office in London and then in 1900 joined John Ballantine Niven in

establishing the firm of Touche Niven in the Johnston Building at 30Broad Streetin New York.[6]At the time,

there were fewer than 500CPAspracticing in the United States, but the new era ofincome taxeswas soon to

generate enormous demand for accounting professionals.

On 1 March 1933, Colonel Arthur Hazelton Carter, President of the New York State Society of Certified Public

Accountants and Managing Partner of Haskins & Sells, testified before theU.S. Senate Committee on Banking

and Currency. Carter helped convinceCongressthat independent audits should be mandatory forpublic

companies.[6]

In 1947, Detroit accountant George Bailey, then president of theAmerican Institute of Certified Public

Accountants, launched his own organization. The new entity enjoyed such a positive start that in less than a

year, the partners merged with Touche Niven and A. R. Smart to form Touche, Niven, Bailey &

Smart.[6]Headed by Bailey, the organization grew rapidly, in part by creating a dedicatedmanagement

consultingfunction. It also forged closer links with organizations established by the co-founder of Touche

Niven, George Touche: the Canadian organization Ross and the British organization George A. Touche.[6]In

1960, the firm was renamed Touche, Ross, Bailey & Smart, becoming Touche Ross in 1969.[6]In 1968Nobuzo

Tohmatsuformed Tohmatsu Aoki & Co, a firm based in Japan that was to become part of the Touche Ross

network in 1975.[6]In 1972 Robert Trueblood, Chairman of Touche Ross, led the committee responsible for

recommending the establishment of theFinancial Accounting Standards Board.[6]He led the expansion of

Touche Ross in that era.

In 1989 Deloitte Haskins & Sells in the USA merged with Touche Ross in the USA to form Deloitte & Touche.

The merged firm was led jointly by J. Michael Cook and Edward A. Kangas. Led by the UK partnership, a

smaller number of Deloitte Haskins & Sells member firms rejected the merger with Touche Ross and shortly

thereafter merged with Coopers & Lybrand to form Coopers & Lybrand Deloitte (later to merge with Price

Waterhouse to become PwC).[8]Some member firms of Touche Ross also rejected the merger with Deloitte

Haskins & Sells and merged with other firms.[8]

Recent history[edit]
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ngresshttp://en.wikipedia.org/wiki/U.S._Senate_Committee_on_Banking_and_Currencyhttp://en.wikipedia.org/wiki/U.S._Senate_Committee_on_Banking_and_Currencyhttp://en.wikipedia.org/wiki/Income_taxeshttp://en.wikipedia.org/wiki/Certified_Public_Accountanthttp://en.wikipedia.org/wiki/Deloitte#cite_note-history-6http://en.wikipedia.org/wiki/Broad_Street_(Manhattan)http://en.wikipedia.org/wiki/George_Touche


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Deloitte Office Building in Downtown Chicago

At the time of the US-led mergers to form Deloitte & Touche, the name of the international firm was a problem,

because there was no worldwide exclusive access to the names "Deloitte" or "Touche Ross" key member

firms such as Deloitte in UK and Touche Ross in Australia had not joined the merger. The name DRT

International was therefore chosen, referring to Deloitte, Ross and Tohmatsu. In 1993 the international firm was

renamed Deloitte Touche Tohmatsu to reflect the contribution from the Japanese firm,[6]as well as agreements

to use both of the names Deloitte and Touche.

In 1995, the partners of Deloitte & Touche decided to create Deloitte & Touche Consulting Group (now known

as Deloitte Consulting).[9]

In 2000, Deloitte acquired Eclipse to add Internet design based solutions to its consulting capabilities. Eclipse

was later separated into Deloitte Online and Deloitte Digital.[10]

In 2002,Arthur Andersen'sUK practice, the firm's largest practice outside the U. S., agreed to merge with

Deloitte's UK practice. Andersen's practices in Spain, the Netherlands, Portugal, Belgium, Mexico, Brazil and

Canada also agreed to merge with Deloitte.[11][12]The spin off of Deloitte France's consulting division led to the

creation ofIneum Consulting.[13]

In 2009, Deloitte purchased the North American Public Service practice ofBearingPoint(formerly KPMG

Consulting) after it filed for bankruptcy protection.[14]The firm also took over the UK property

consultantsDrivers Jonasin January 2010.[15]

In 2011, Deloitte acquired DOMANI Sustainability Consulting and ClearCarbon Consulting in order to expand

its sustainability service offerings.[16]

In January 2012, Deloitte announced the acquisition of bermind, Inc., an innovative mobile agency.[17]The

acquisition is Deloitte's first entrance into the mobile application field[18]On 11 January 2013, Deloitte acquired

substantially all of the business ofMonitor Group,[19]the strategy consulting firm founded byHarvard Business

SchoolprofessorMichael Porter, after Monitor filed for bankruptcy protection.[20]

Global structure[edit]
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Deloitte CentreinAuckland, New Zealand.

For many years, the organization and its network of member firms were legally organized as a Swiss Verein.

As of 31 July 2010, members of the Verein became part of Deloitte Touche Tohmatsu (DTTL), a UK private

company, limited by guarantee. Each member firm within its global network remains a separate and

independent legal entity, subject to the laws andprofessional regulationsof the particular country or countries

in which it operates.[21]

This structure is similar to otherprofessional services networkswhich seek to limit vicarious liability for acts of

other members. As separate and legal entities, member firms and DTTL cannot obligate each other.

Professional services continue to be provided by member firms only and not DTTL. With this structure, the

members should not be liable for the negligence of other independent members. This structure also allows

them to be members of theIFACForum of Firms[22]which is network of accounting firm networks.

Name and branding[edit]

While in 1989, in most countries, Deloitte, Haskins & Sells merged with Touche Ross forming Deloitte &

Touche, in the United Kingdom the local firm of Deloitte, Haskins & Sells merged instead with Coopers &Lybrand (which today is PwC).[23]For some years after the merger, the merged UK firm was called Coopers &

Lybrand Deloitte and the local firm of Touche Ross kept its original name. In the mid-1990s however, both UK

firms changed their names to match those of their respective international organizations.
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While the full name of the UK private company is Deloitte Touche Tohmatsu Limited, in 1989 it initially

branded itselfDRT International. In 2003 the rebranding campaign was commissioned by Bill Parrett, the then

CEO of DTT, and led by Jerry Leamon, the global Clients and Markets leader.[24]

According to the company website, Deloitte now refers to the brand under which independent firms throughout

the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to

selected clients.[25]

In 2008, Deloitte adopted its new Always One Step Ahead (AOSA) brand positioning platform to support the

existing Deloitte vision: To be the Standard of Excellence. AOSA represents the global organizations value

proposition, and is never used as a tagline. The recent launch of the Green Dot ad campaign also aligns with

Deloittes brand strategy and positioning framework.[26]

Services[edit]

Deloitte offices at Tower 200 of theRenaissance CenterinDetroit.

Deloitte member firms offer services in the following functions, with country-specific variations on their legal

implementation (i. e. all operating within a single company or through separate legal entities operating as

subsidiaries of an umbrella legal entity for the country).[27]

AuditandEnterprise Risk Services: Provides the organization's traditional accounting and audit services,

as well as offerings inenterprise risk management,information security and privacy, data quality and

integrity, project risk, business continuity management, internal auditing and IT control assurance.[28]

Consulting: Assists clients by providing services in the areas ofenterprise applications,technology

integration,strategy & operations,human capital, andshort-term outsourcing.

Financial Advisory: Providescorporate financeservices to clients, including dispute, personal and

commercialbankruptcy, forensics, e-discovery, document review, advisory, capital projects consulting and

valuation services.[29][30]
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Tax: Helps clients increase their net asset value, undertake the transfer pricing and international tax

activities of multinational companies, minimize their tax liabilities, implement tax computer systems, and

provides advisory of tax implications of various business decisions.[31]

Other Services: provides specialized services to clients in the fields of International Financial Reporting

Standards (IFRS), clients with interest in China and Japan, and others.[32]

Public Sector: Deloitte is one of the leading providers of state benefits eligibility systems and is widely

recognized as an industry leader across the United States for Medicaid Eligibility Systems.[33]

Staff[edit]

Current Deloitte office in Toronto. New office will be located in the East Tower ofBay Adelaide Centre, scheduled for

completion in 2015.
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Deloitte high rise building offices inNicosia,Cyprus

Deloitte offers its staff a variety of career models to choose from based on their preferences, geographic

location and business need. These career models also vary for each function. Traditional titles for Consulting

are "analyst" through "principal", FAS has "associate" through "partner", and the delivery-focused track features

"specialist" through "specialist leader".

Deloitte hires entry-level personnel to client-facing functions through their graduate recruitment programs at

selected universities.

The organization is consistently rated byFortuneas one of their "100 Best Companies To Work For".[34]

In 2007 and 2009, Deloitte was rated the number one place to launch your career byBusinessWeek.[35][36]

Criticisms[edit]

Disputes involving Deloitte include:

Adelphia Communications Corporation TheSecurities and Exchange Commissionannounced on 26

April 2005 that Deloitte had agreed to pay $50 million to settle charges relating to Adelphia's 2000 financial

statements.[37]

Guangdong Kelon Electrical Holdings Company Limited Investors have claimed that there was a failure

to alert them to the company's poor financial position.[38]

Haringey Council Refresh Project A local government IT project in the UK, in which costs rose from9

million to 24.6 million. Deloitte were consultants on the project, despite being employed at the same time

as the council's auditors.[39]

Los Angeles Unified School District(LAUSD) The firm implemented theSAPHRsystem for LAUSD for

$95 million and because of faults in the system, some teachers were underpaid, overpaid, or not paid at

all.[40]As of 31 December 2007 LAUSD had incurred a total of $140 million in payments to Deloitte to get

the system working properly.[41]In 2008 there was some evidence that the payroll issues had started to

stabilize with errors below 1% according to LAUSD's chief operating officer.[42]

State of CaliforniaCourts System The firm has been working on a statewide case management system

which originally had a budget of around $260 million. Almost $500 million has already been spent and

costs are expected to run as high as $2 billion. No single court is yet fully operational.[43]California's

Judicial Council terminated the project in 2012 citing actual deployment costs associated with the project

and California's budget concerns.[44]

AustralianTobacco Industry In 2011 Deloitte was commissioned by the tobacco industry to compile a

report onillicittobacco. TheAustralian Customs and Border Protection Serviceofficials called the report

"potentially misleading" and raised concerns about the "reliability and accuracy" of the data.[45]When a
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://en.wikipedia.org/wiki/Adelphia_Communications_Corporationhttp://en.wikipedia.org/w/index.php?title=Deloitte&action=edit&section=8http://en.wikipedia.org/wiki/Deloitte#cite_note-35http://en.wikipedia.org/wiki/Deloitte#cite_note-35http://en.wikipedia.org/wiki/BusinessWeekhttp://en.wikipedia.org/wiki/Deloitte#cite_note-34http://en.wikipedia.org/wiki/Fortune_(magazine)http://en.wikipedia.org/wiki/Cyprushttp://en.wikipedia.org/wiki/Nicosia


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second Deloitte report focusing oncounterfeitcigarettes was released, Home Affairs MinisterBrendan

O'Connordescribed the second report as "baseless and deceptive" and "bogus. "[46]Public health officials

criticised Deloitte's decision to conduct the research, as it added credibility to the tobacco industry's effort

to undermine theGovernment'splain cigarette packaginglegislation.[47]

Canadian Bar Association In September 2003, Deloitte provided a report to the CBA that motor vehicle

accident insurance claims for bodily injury had been declining since 1999 when taking inflation into

account, which refuted thegovernment's andindustry's argument thatgeneral damagesfor soft-tissue

injury had to be capped at $4,000. Within hours of release, a member of Deloitte was communicating with

Insurance Bureau of Canada without the knowledge of CBA (their client) and providing confidential

information. The Institute of Chartered Accountants of Alberta found Deloitte guilty of unprofessional

conduct and fined the firm $40,000.[48]

Standard CharteredIranian Money Laundering In August 2012, Deloitte was forced to publicly deny that

as the official internal auditors for Standard Chartered, it helped the bank cover up suspected moneylaundering operations which were earning the bank significant profits by "intentionally omiting critical

information".[49]

Sponsorship[edit]

The UK member firm of Deloitte was a sponsor of theLondon 2012 Olympics[50]and theRoyal Opera

House.[51]The Canadian member firm was also the official professional services supplier for the

2010Vancouver Winter Olympic Games[52]and2010 Winter Paralympic Games.[53]The US member firm of

Deloitte is a sponsor of theUnited States Olympic Committee.[54]In Asia, the Singapore member firm of Deloitte

was a sponsor of the2010 Summer Youth Olympics.[55]

Moreover, Deloitte sponsors many university sports teams, such asEdinburgh University Hockey Club.[56]

Notable current and former employees
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